glosario de terminos de palabras y frases en Contabilidad

Department of the Treasury
Internal Revenue Service

Publication 850 (EN/SP)
(Rev. May 2011)
Cat. No. 46805D

English-Spanish
Glossary of
Tax Words
and Phrases
Used in Publications
Issued by the Internal
Revenue Service

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Internet IRS.gov

Apr 20, 2011

Introduction
This glossary is developed by the Tax Forms and Publications Division of theInternal Revenue Service, in consultation with the Translation Commission of the North
American Academy of the Spanish Language (Comision
´
de Traducciones de la Academia Norteamericana de la
Lengua Espanola)
˜
and with the Graduate Program in
Translation of the University of Puerto Rico (Programa
Graduado en Traduccion
´ de la Universidad de Puerto
Rico). Its purpose is to establish high standardsfor the
quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation
of Spanish-language materials issued by the Service.
To meet the needs of the largest segment of taxpayers
whose primary language is Spanish, the Service has issued certain Spanish-language materials. Problems arise,
however, because there is some variation in tax terminologyused in Spanish-speaking countries. Also, invention
and compromise are involved in selecting words and
phrases to describe certain tax concepts that have no
precise equivalent in the Spanish language or legal tradition.
To help resolve these problems, a group of United
States, Spanish, and Spanish-American academicians,
professors, lawyers, accountants, translators, and tax law
specialistsdeveloped this glossary. Their long and varied
experience with the tax systems in their own, and other
countries, gives assurance of reliability. The criteria used
for words in this glossary are: consistency of usage with
other governmental agencies, Spanish writing style for the
tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related
fields.
Anyissuance containing language consistent with this
glossary should be reasonably satisfactory for purposes of
general guidance regarding the rights and obligations of
taxpayers. It is not intended, however, that any term in this
glossary should be understood to change the meaning of
any provisions of law, regulations, or any other authoritative precedent. A periodic review is made to determinewhether any additions, deletions, or revisions are needed.
Some of the terms listed are identified by the abbreviation “P.R.” These terms are for use in tax forms and
publications intended for circulation exclusively in Puerto
Rico.
Users are invited to send their comments to:
Internal Revenue Service
Virtual Translation Office
SE:W:CAR:MP:T:LS:VTO
1111 Constitution Ave., N.W., IR-6102
Washington, DC20224
or electronically to: vto@irs.gov

English to Spanish
A
abandoned spouse
conyuge
´
abandonado
abandonment
abandono
abandonment clause
clausula
´
de abandono
abatement
rebaja, reduccion
´
ability to pay
capacidad de pago
absorption rate
tasa de absorcion
´
abusive tax shelter
refugio tributario abusivo
accelerated depreciation
depreciacion
´ acelerada
acceptance agent
agente tramitadoraccording to our records
segun
´ nuestros registros, segun
´
nuestros datos
account
cuenta
account statement
estado de cuenta
accountant
contador
accounting method
metodo
´
de contabilidad
accounting period
per´ıodo contable
accounts payable
cuentas por pagar
accounts receivable
cuentas por cobrar
accrual
acumulacion
´
accrual accounts
cuentas acumuladas
accrual method
metodo
´
(contable) a base de lodevengado; metodo
´
(contable)
de acumulacion
´ (P.R.)
accrued income
ingreso acumulado
accrued interest
intereses devengados, intereses
acumulados
accrued taxes
impuestos acumulados; contribuciones acumuladas (P.R.)
Page 2

acknowledgement file
archivo de recibo
activity engaged in for a profit
actividad ejercida con fines de
lucro
additional child tax credit
credito
´
tributario adicional por...